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Baxter Company sold 9,200 units at $125 per unit. Normal production is 9,600 units. Standard: 5 yards per unit at $6.30 per yard Standard: 2.75 hours per unit at $16.00 Gtandard; Varrable overhead at \$1.05 per unit 5tandard: Fixed overthead $211,200 (budgeted and actual amount) Actual yards used: 47,020 yards heurs at $6.25 per yard Actyal hours worked: 25,050 hours at $15,90 per hour Actual total factory overhead: 4237,000 hegotive numbers. Do not round fixed overhead rate calculation when deteratiaing fixed factory overhead volume variance. Prepare an income statement that includes variances for the ycar ending December 31 through gross profit for Baxter Company using the above information, Enter faverabie variances as negative numbers. Do not round fixed overhead rate calculation when determining fixed factory overhead volume variance